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AGO Opinions with Topic: POWER TO FIND AND DECLARE A PUBLIC EMERGENCY AND MAKE EMERGENCY APPROPRIATIONS
AGO 1961 No. 73 >  October 24, 1961
OFFICES AND OFFICERS - COUNTY COMMISSIONERS - POWER TO FIND AND DECLARE A PUBLIC EMERGENCY AND MAKE EMERGENCY APPROPRIATIONS
OFFICES AND OFFICERS ‑- COUNTY COMMISSIONERS ‑- POWER TO FIND AND DECLARE A PUBLIC EMERGENCY AND MAKE EMERGENCY APPROPRIATIONS Where in accordance with a prior agreement an individual transfers separately owned real estate to a grantee by a deed reciting consideration of love and affection and the grantee pursuant to the same agreement then executes a deed setting forth the same consideration and transferring the title back to the grantor and another person as joint tenants the real estate excise tax does not apply.
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